In re CPL Pharmaceuticals Private Limited (GST AAR Gujarat)
Date: March 31, 2026
Subject Matter
ITC Eligible for Foundation and Structural Support of API Manufacturing Plant and Machinery
Summary
The Authority for Advance Ruling allowed the applicant to avail Input Tax Credit (ITC) on input services used for constructing foundations and structural support for plant and machinery. The ruling emphasized that such foundations and structural supp…
FULL TEXT OF THE ORDER OF AUTHORITY FOR ADVANCE RULING, GUJARAT Brief facts: M/s. CPL Pharmaceuticals Private Limited GIDC Industrial Estate, Phase Dahej-II, Dahej, Bharuch, Gujarat -392130 [for short — applicant is registered under GST and their GSTIN is 24AAJCC2124P1ZL. 2. The Applicant is a public limited company incorporated under the provisions of the Companies Act, 1956 and is inter alia eng…